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    <title>Advisory for the procedures and provisions related to the amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or before March 31, 2023</title>
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    <description>A central amnesty allows taxpayers whose appeals under section 107 CGST were not filed or were rejected as time-barred to file FORM GST APL-01 on the GST portal and make required payments; the Appellate Authority will verify payment before admitting appeals. APL-02 rejected appeals may be refiled; APL-04 rejected cases must be forwarded by the State Nodal Officer to GSTN, which will enable filing, and direct representations for APL-04 cases will not be entertained.</description>
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      <description>A central amnesty allows taxpayers whose appeals under section 107 CGST were not filed or were rejected as time-barred to file FORM GST APL-01 on the GST portal and make required payments; the Appellate Authority will verify payment before admitting appeals. APL-02 rejected appeals may be refiled; APL-04 rejected cases must be forwarded by the State Nodal Officer to GSTN, which will enable filing, and direct representations for APL-04 cases will not be entertained.</description>
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